https://www.taxtmi.com/caselaws?id=358803 The Tribunal allowed the appellant's appeal, setting aside the order upholding a service tax demand for business auxiliary services provided to a foreign firm in India. The Tribunal emphasized compliance with export service rules, including services used outside India and payment in convertible foreign exchange. It relied on previous Tribunal decisions to determine that acting as a commission agent for the foreign client constituted an export of service under the Export of Service Rules, 2005. The judgment underscored the significance of Circular No. 111/5/2009-ST in clarifying the conditions for service export, ultimately ruling in favor of the appellant. en-us Wed, 28 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358803 The Tribunal allowed the appellant's appeal, setting aside the order upholding a service tax demand for business auxiliary services provided to a foreign firm in India. The Tribunal emphasized compliance with export service rules, including services used outside India and payment in convertible foreign exchange. It relied on previous Tribunal decisions to determine that acting as a commission agent for the foreign client constituted an export of service under the Export of Service Rules, 2005. The judgment underscored the significance of Circular No. 111/5/2009-ST in clarifying the conditions for service export, ultimately ruling in favor of the appellant. Case-Laws Service Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358803